2012 New York Consolidated Laws
RPT - Real Property Tax
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
1328 - Collecting officer's fees; interest.

 
    §  1328.  Collecting  officer's fees; interest. 1. Except as otherwise
  provided in subdivision two of this section and except  in  city  school
  districts,  the collecting officer shall receive for his services on all
  sums paid to him within the one  month  collection  period  provided  in
  section  thirteen hundred twenty-two of this chapter one per centum, and
  upon all sums collected by him thereafter, five per centum.  In  case  a
  levy  and  sale is made by such collecting officer, he shall be entitled
  to traveling expenses at the rate of ten cents per mile to  be  computed
  from the principal school building in such district.
    2.  In  a  school  district in which the collecting officer receives a
  fixed compensation in lieu of fees under the provisions  of  subdivision
  four  of  section  twenty-one  hundred  thirty of the education law, all
  taxes remaining unpaid after the expiration  of  the  one  month  period
  prescribed  by subdivision one of section thirteen hundred twenty-two of
  this chapter shall bear interest at the rate as determined  pursuant  to
  section  nine  hundred  twenty-four-a of this chapter for such one month
  period and for each one month period or part  thereof  thereafter  until
  paid  or  until  the  return of the collecting officer's warrant. In the
  case of a tax paid to the county  treasurer  under  subdivision  six  of
  section thirteen hundred thirty of this chapter, before levy, the amount
  of  such  interest  shall  be  in lieu of the five per centum of the tax
  provided for in such section, and the amount of such interest  shall  be
  included  in  and  be  deemed  part  of the amount of the unpaid tax for
  purposes of payments to the district from the county treasurer  and  for
  computing  the  additional  percentage  to  be  levied  by  the board of
  supervisors, pursuant to subdivisions four and five of section  thirteen
  hundred thirty of this chapter. All interest collected by the collecting
  officer  upon  school  taxes  under the provisions of this chapter shall
  belong to the school district and shall be paid into the school district
  funds.
    3. In a city school district all  taxes  remaining  unpaid  after  the
  expiration  of  the  one month period stated in section thirteen hundred
  twenty-four  of  this  chapter  shall  bear  interest  at  the  rate  as
  determined  pursuant  to  section  nine  hundred  twenty-four-a  of this
  chapter for such one month period and for each one month period or  part
  thereof thereafter until paid or until the return of such warrant by the
  collecting officer. The amount of such interest shall be included in and
  be  deemed  part  of  the  amount of the unpaid tax. All taxes remaining
  unpaid after the return of the warrant shall bear interest at  the  rate
  as  determined  pursuant  to  section nine hundred twenty-four-a of this
  chapter for each such one month period, or part thereof. Notwithstanding
  the foregoing provisions of this subdivision, the school authorities  of
  any  such  city school district shall have the power, by resolution duly
  adopted, to suspend the provisions of this subdivision  in  relation  to
  the  rates of interest payable on school district taxes remaining unpaid
  after the expiration of the one month period stated in section  thirteen
  hundred  twenty-four  of  this  chapter.  Upon  the  adoption  of such a
  resolution, the rates of interest payable on unpaid city taxes  in  such
  city, according to law, shall be the rates of interest payable on school
  district  taxes  remaining unpaid after the expiration of such one month
  period.  Such  rates  shall  remain  so  applicable  until  such  school
  authorities,  by  resolution  duly  adopted,  terminate  the  period  of
  suspension of such provisions of this subdivision.